On January 1, 2018, Pare Company acquired 75 percent of Kidd Company's common stock at an amount equal to its underlying book value Selected balance sheet data at December 31, 2018, are as follows: Pare Company Kidd Company Total Assets $420,000 $180,000 Liabilities $120,000 $ 60,000 Common Stock 100,000 50,000 Retained Earnings 200,000 70,000 In consolidated balance sheet at December 31, 2018, what amount should Pare report as Retained Earnings ? Select one: oa. 200,000 o b. 175,000 c. 157,500 d. 270,000